Accelerated Share Repurchase (ASR)
What is an 'Accelerated Share Repurchase - ASR'
An accelerated share repurchase (ASR) is a specific mechanism through which businesses can buy shares of their...
Abeyance
DefinitionAbeyance is a state of expectancy in respect of property, titles or office, when the right to them is not vested in any one...
Absolute Return
What is 'Absolute Return'
Absolute return is the return that an asset achieves over a certain period of time. This measure looks at the appreciation...
Absolute Frequency
What is 'Absolute Frequency' A statistical term describing the total number of trials or observations within a given interval or frequency bin....
ARM
Source: WikipediaLast Sourced: 2021-02-01This Article has been Edited for Accessibility Further Reading An empirical comparison of published replication research in accounting, economics, finance,...
Abusive Tax Shelter
What is 'Abusive Tax Shelter' An investment scheme that claims to reduce income tax without changing the value of the user's income...
Abnormal Earnings Valuation Model
What is the 'Abnormal Earnings Valuation Model' The abnormal earnings valuation model is a method for determining a company's worth that is...
Accelerated Cost Recovery System (ACRS)
What is 'Accelerated Cost Recovery System - ACRS' A system of depreciation introduced by the Economic Recovery Tax Act of 1981. ACRS...
Accelerated Bookbuild
What is an 'Accelerated Bookbuild' An accelerated bookbuild is a form of offering in the equity capital markets. It involves offering shares...
Active Management
DefinitionActive management refers to a portfolio management strategy where the manager makes specific investments with the goal of outperforming an investment benchmark index. In...